Amendment to GST rules: extensions to provisos, temporary relief for non-filed returns, and form ASMT-14 modifications. Amendments to the Tamil Nadu GST Rules adjust commencement, extend and later omit provisos to Rule 26, insert a temporary exception in Rule 138E exempting application of a restriction where specified returns or outward-supply statements for a three-month period were not filed, and modify FORM GST ASMT-14 by adding an Order Reference field, deleting a phrase concerning conducting business without registration despite liability, and inserting an Address field after Designation.
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Amendment to GST rules: extensions to provisos, temporary relief for non-filed returns, and form ASMT-14 modifications.
Amendments to the Tamil Nadu GST Rules adjust commencement, extend and later omit provisos to Rule 26, insert a temporary exception in Rule 138E exempting application of a restriction where specified returns or outward-supply statements for a three-month period were not filed, and modify FORM GST ASMT-14 by adding an Order Reference field, deleting a phrase concerning conducting business without registration despite liability, and inserting an Address field after Designation.
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